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Implementation of Goods & Services Tax (GST) on transportation of passenger by rail

Commercial Circular No. 49 of 2017 · 2017-07-03
Historical — likely supersededCircularrefunds
Historical — likely superseded. This circular predates 2020 and has probably been replaced. Treat it as a record of what the rule was, not what it is. The official Railway Board PDF always prevails over anything shown here.

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Circular numberCommercial Circular No. 49 of 2017
File numberNo. TC-I1/2910/2017/GST/2
Date2017-07-03
TypeCommercial Circular
Topicrefunds
CurrencyHistorical — likely superseded
Official PDFindianrailways.gov.in

Summary

Implementation of Goods & Services Tax (GST) on transportation of passenger by rail The General Secretary,All India Railwaymen’s Federation, Room No.253,Rail Bhavan, New.

Text of the circular

Beare eee सादा eee Fae

(भारत सरकार) GOVERNMENT OF INDIA)
_ (रैल मंत्रालय) MINISTRY OF RAILWAYS)
(Yad बोर्ड RAILWAY BOARD

COMMERCIAL CIRCULAR NO. ug OF 2017

No. TC-I1/2910/2017/GST/2 a . New Delhi, dated 03.07.2017

The General Managers,
All Zonal Railways.

SUB: Implementation of Goods & Services Tax (GST) on transportation of passenger by rail

REF: 1. This office letter no. TC-II/2910/2017/GST/2 dated 09.06.2017 containing detailed
approach paper for implementation of Goods & services Tax (GST)

2. Commercial Circular no. 41 of 2017 dated 23.06.2017

— 3, Commercial Circular no. 43 of 2017 dated 29.06.2017
Vide commercial circular 43 of 2017 dated 29.06.2017 it was instructed that in case the ticket
has been booked. in advance before implementation of GST and the same. is cancelled after
implementation, total amount of service tax charged at the time of booking shall not be refunded to

passenger in cash/shall not be transferred in the account from which transaction took place in case of
e-tickets; etc

2. Due to problems being faced by passengers as well as Railway staff at the reservation counters,

. the same has been reviewed and it has now been decided that in case the ticket has been booked in

advance before 01.07.2017 and the same is cancelled in that case total amount of service tax charged
at the time of booking shall be refunded

3, Accordingly, as regards refund, para A (vili) of procedure to be followed by Zonal Railways of |
~commercial circular no. 41 of 2017 dated 23.06.2017 shall be followed and commercial circular no

43 of 2017 dated 29.06.2017 shall be treated as withdrawn

4. CRIS shall ensure necessary changes in the software and compile the data regarding the number of

tickets cancelled, refund made, Service tax/GST refunded etc. for debit to be raised from the .
concerned department in respect of service tax and GST

5. Necessary instructions may be issued to all concerned.

6. Wide publicity should be given through different media.

7, This issues in consultation with Accounts Directorate and Finance (commercial) Directorates.

(Vikram am ngh)

Director Passenger Marketing
Railway Board
2/-

ee

-2-
No. TC-II/2910/2017/GST/2 New Delhi, dated 05.07.2017

Copy forwarded for information to

1. The Dy. Comptroller & Auditor General of India (Railways), Room No.2
New Delhi

2. The FA&CAOs, All Indian Railways.

3. The Principal Director of Audit, all Indian Railways.

Sad Rail Bhavan,

for Financial Commi

No. TC-I1/2910/2017/GST/2 New Delhi, dated 05.07.2017 ©

Copy forwarded for information & necessary action to:

CCMs, All Indian Railways.

_CCM (PM)s, All Indian Railways

CRB, MT, FC, Secretary, DG/RHS, Railway Board

AM(B), Adv (Finance), AM(IT), AM(C), Adv (Vig), Adv(Rates), ED(A), EDF(C), ED(X)

I, ED(C&IS),EDV(T), ED/Safety, ED(H), ADG/PR, DFC, DTC(G), JDA and TC(CR)

V(SS), PR, TG-L, TG-IL, TG-IV, TG-V & F(C) Branches, Railway Board. |

5. MD, GM/PRS, GM/UTS, Centre for Railway Information System (CRIS), Chanakyapuri
Near National Rail Museum, New Delhi, for making necessary changes in the PRS and UTS
softwares

6. MD, IRCTC, 9" Floor, Bank of Baroda Building, 16, Sansad Marg, N.Delhi for necessary
action. ~

7. Director General, Railway Staff College, Vadodara 7

8. Managing Director, Konkan Railway Corporation Ltd., Belapur Bhavan, Plot No. 6, Sector
11, CBD Belapur, Navi Mumbai — 400 014

9. General Manager, Metro Railway, 33/1, J.L. Nehru Road, Kolkata.

10. Chief Commissioner of Railway Safety, Lucknow

11. General Secretary, IRCA, Chelmsford Road, New Delhi for issue of necessary correction

_ slip to Coaching Tariff No. 26 part-I (४०.1)

12. The General Secretary,All India Railwaymen’s Federation, Room No.253,Rail Bhavan, New.

~ Delhi

13. .The General Secretary, National Federation of Indian Railwaymen, Room No. 256-E, Rail
Bhavan, New Delhi

14. The Secretary General, All India R:P.F. Association, Room No. 256-D, Rail Bhavan, New
Delhi

15. The Secretary General, Federation of Railw

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